Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2025

Introduced
2/27/25  

Caption

Establishing the Massachusetts student relief and retention tax credit

Impact

If enacted, S2025 would amend Chapter 62 of the Massachusetts General Laws to include a new section dedicated to this tax credit. Specifically, it allows taxpayers to claim a credit based on their student loan payments, which would be equal to either the actual payment amount or a set maximum based on the degree obtained (up to $3,000). This law would aim to alleviate some of the financial burdens faced by graduates, potentially aiding in their decision to remain within the state post-graduation. It is an effort to retain skilled individuals who can enhance the local workforce and contribute to the state’s overall economic health.

Summary

Senate Bill S2025, known as the Massachusetts student relief and retention tax credit, aims to incentivize students to stay in Massachusetts after completing their degrees. This initiative is particularly aimed at graduates from accredited community colleges, colleges, and universities within the state. By establishing a tax credit program, the bill intends to address the long-term retention of talent, encouraging graduates to contribute to the state’s economy rather than relocating elsewhere for job opportunities. The program promises to provide financial support by allowing individuals to claim credits for educational loan payments made while living in Massachusetts.

Contention

While proponents of S2025 argue that it will promote student retention and benefit the state economically, potential critics might raise concerns about the effectiveness of tax incentives in achieving such goals. Questions could also arise regarding the financial implications of implementing this tax credit, especially in light of existing state budget constraints. Additionally, there may be debates on whether such programs disproportionately favor certain types of degrees or institutions over others, thereby necessitating a more equitable approach to student support.

Companion Bills

No companion bills found.

Previously Filed As

MA S1389

Prohibiting the use of lead paint on outdoor structures

MA S1556

Prohibiting the use of lead paint on outdoor structures

MA S1871

Relative to retirement for nuclear reactor operators

MA S1254

To inform prescribers of non-opioid alternative care

MA S183

Relative to the cancellation of gym memberships

MA S1694

Providing equity to police officers disabled by cardiac disease

MA S611

Resolve providing for a study of Bittersweet Vine and other invasive species

MA S1002

Relative to accessory dwelling units on smaller lots

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Relative to community college tuition